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    <title>2014 (9) TMI 314 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed both appeals filed by the assessee due to substantial delay in filing and lack of sufficient cause for the delay. The Tribunal found the explanations provided inadequate and criticized the revenue for not verifying the assessee&#039;s claims. The rejection of the deduction under section 80-O was upheld due to procedural lapses by the assessee.</description>
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      <description>The Tribunal dismissed both appeals filed by the assessee due to substantial delay in filing and lack of sufficient cause for the delay. The Tribunal found the explanations provided inadequate and criticized the revenue for not verifying the assessee&#039;s claims. The rejection of the deduction under section 80-O was upheld due to procedural lapses by the assessee.</description>
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